GST registration restoration after belated return filing and payment of dues, with cancellation set aside subject to compliance

GST registration cancelled for non-filing of returns was directed to be restored where the assessee later filed the returns, tax was accepted, and there was a stated willingness to clear any remaining interest or dues. The respondents indicated no objection to restoration if all dues with interest were paid. In these facts, the Court ordered computation and communication of any balance payable, and restoration of the registration on payment, together with payment of Rs. 40,000 to KEM Hospital. The cancellation order was set aside subject to compliance with the directed payments.

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Issues: Whether the petitioner was entitled to restoration of its GST registration that had been cancelled for non-filing of returns, in view of subsequent filing of returns, payment of tax, and the concession regarding payment of any remaining dues with interest.

Analysis: The registration had been cancelled because returns were not filed for a specified period. The returns were later filed and the tax was accepted. The petitioner also stated that an amount had been kept in the cash ledger towards GST dues and expressed willingness to pay any further interest or dues. The respondents stated that they would not object to restoration if all dues together with interest were paid. In these peculiar facts, the Court directed computation of any dues, communication of the amount to the petitioner, and restoration of the registration upon payment, along with payment of Rs. 40,000 to KEM Hospital.

Conclusion: The cancellation order was set aside and the petitioner was entitled to restoration of GST registration upon compliance with the directed payments.

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